Research On Effect Of Key Internal Control Elements On Family Corporate Value Of Listed Company

The global economy is in a stage of rapid development, and businesses are living in a highly competitive market environment. How to keep the enterprise value in the brutal competition in the market maximization, which has become an issue of common concern. In recent years, a number of major domestic and foreign enterprises have occurred bankruptcy, can not continue to operate. For example, Enron scandal、China Aviation Oil、Sanlu milk powder and Volkswagen are above because the internal control failure leading to a classic case of enterprise value greatly reduced. Therefore, the internal control is effective or not plays a decisive role on the size of the enterprise value. How to strengthen the internal control to promote the value of enterprises will become a significant research.In addition, the family business as a form of corporate organizations exists extensively. This paper attempts to make a study on the relationship between the internal control and enterprise value for family listed companies on the basis of analyzing the domestic and foreign research results of enterprise value. Construction of internal control and corporate value framework.And we hope to get good methods to improve the enterprise value of family listed companies through the analysis of the internal control measures of HS company, to provide more useful methods for enhancing the value and help the investors make reasonable decisions.The content of this article includes introduction, review of related literature, analysis of internal control and enterprise value of the basic theory, analysis of the key driving factors to enterprise value influence mechanism of internal control of family listed corporation, so as to estblish the correlation framework between internal control and the key driving factors of listed family enterprise value. At last, taking the HS company as an example, we analyze and summarize its internal control measures in great detail.Then,we sum up the internal control concept and measures which have problems and come up with the methods to fix the situation which will help the family listed companies use for references.